She accused Jairam of having a pre-conceived agenda and arriving at conclusions without taking cognisance of steps taken by her government.
"The minister, through his letter, attempted to score political points by alleging misuse of funds by the UP. The letter was released to the media much before it was received here confirming the intentions of the minister", Mayawati said in the letter.
Jairam had accused the Mayawati government of "continuing inaction" in instances of "grave irregularities" in the implementation of the Mahatma Gandhi National Rural Employment Guarantee Act (MGNREGA).
In a letter to the Chief Minister, Jairam had pointed out that as many as 22 reports of National Level Monitors (NLMs), which brought out serious violations of funds, were pending for action from the state government
On withholding release of funds under MNREGS, Mayawati said funds released by Centre were not a largess but form a part of the revenue sharing mechanism under federal system.
"It would be appropriate, if the minister is apprised of the Centre-state fiscal arrangements provided in our Constitution. It is obvious that Jairam has a pre-conceived agenda and has arrived at the conclusions without taking any cognisance of the steps taken by state government", she said.
About allegation regarding inaction of state on NLM, Mayawati said that of 67 reports received since inception of the scheme, 49 reports have already submitted.
About the seven district mentioned in the minister's letter, Mayawati said proceeding have been initiated against six Chief Development Officers (CDO), seven project directors, 28 block development officers besides other.
In her letter, which was briefed to reporters by Cabinet Secretary Shashank Shekhar Singh at a press conference here, Mayawati also gave details of action against in case of MNREGS irregularities and state's achievements.